Clause 127 - Rectification of errors. - Finance (No. 2) Bill, 2019

Rectification of errors. 127. Within thirty days of the date of issue of a statement indicating the amount payable by the declarant, the designated committee may modify its order only to correct an arithmetical error or clerical error, which is apparent on the face of record, on such error being pointed out by the declarant or suo motu, by the designated committee.